Petitioner, on the basis of a purchase order placed with it by one Hospital, purchased accessories of medical equipments from a dealer in Gujarat. While the goods were transported to the State of Kerala at the entry check post, the same was detained. The documents accompanying the goods were the invoice, which was raised on the petitioner, Form No.16 of the ultimate purchaser and presumably, a delivery note under the Gujarat VAT Act. The same was detained for the reason that there is an anomaly insofar as the invoice being raised on the petitioner while the goods were accompanied by Form No.16 of the ultimate purchaser. WP(C).15219/14 2
2. The learned Government Pleader would urge that, but for detention, the sale would have been indicated as inter-state sale; thus, evading tax with respect to the sale made by the petitioner herein to the ultimate purchaser which sale obviously, is within the State of Kerala. The learned counsel for the respondent however, counters the same on the contention that if that were so, the invoice would not have accompanied the goods as also the delivery note which is said to be of the petitioner.
3. In any circumstance, considering the fact that the invoice itself was in the name of the petitioner, and also considering the fact that the petitioner is a registered WP(C).15219/14 3 dealer within the State, goods shall be released on the petitioner executing a simple bond without sureties expeditiously, on production of a certified copy of this judgment. The observations in this judgment shall not influence the adjudicating authority.
Writ petition disposed of.
Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//